Circular 230 is a tax shelter rule that applies to attorneys and other professionals who practice before the Internal Revenue Service. Violators of the rule can be censured, suspended or disbarred ...

Forbes contributors publish independent expert analyses and insights. Guinevere Moore is a civil and criminal tax litigator. This article is more than 5 years old. I’ve never been big on celebrating ...

The revised Circular 230 Rules of Practice Before the Internal Revenue Service are in full force starting June 20, 2005. The revised rules are a reaction to practitioner complicity in - or at least ...

Tax practice for CPAs is changing. Recent modifications to Circular 230, the U.S. Treasury Department regulations that govern practice before the Internal Revenue Service, have established several ...

David A. Handler, partner in the Chicago office of Kirkland & Ellis LLP, reports that on Sept. 23, 2007, the Treasury Department issued proposed amendments to Circular 230 that essentially say, “Yes, ...

WASHINGTON - Uncertainty over the Treasury's Circular 230 proposal, which would subjecttax-exempt bond opinions to the same rules as tax shelter opinions, has sparked hugedebates among lawyers over ...

Circular 230, 1 the Internal Revenue Service's pronouncement regulating written tax advice, applies to all tax practitioners, including estate planners like me — much as I might wish it affected only ...